PwC's Global Watch newsletter addresses important issues around income and social tax, legislation, changes in employment rules, treaties, rulings, etc. Each Global Watch is classified by the country or territory to which it pertains.

This series provides timely analysis on emerging issues so you can stay abreast of significant tax or human resource services developments affecting your company in today's ever-changing legislative and regulatory environments. PwC's Insights is a must read for professionals wanting to stay ahead of the curve. You can customize your Insights subscription according to your interest and below listed topics.

As part of our continued effort to help organizations navigate through the complexity of today’s tax accounting issues, we've assembled a compilation of our Tax Accounting Services’ publications released between July 2014 and January 2015.

Michael Danilack, former Deputy Commissioner (international) in the IRS Large Business & International Division (LB&I), joined PwC's Washington National Tax Services. Michael shared his insights in an interview with Amy Elliott from Tax Analysts.

We are pleased to share PwC's 2014 Year-End State Tax Review and a Look Ahead to 2015 and Beyond— a brief, interactive summary and collection of Insights focused on the key developments, issues and trends across the state and local tax landscape in 2014 and what we may expect for 2015 and beyond. There was one striking truth about the state and local tax world in 2014: It continued to offer a rich mix of legislative, judicial and administrative actions that altered the state tax landscape.

Tax-related identity theft is an increasingly widespread problem for both business and individual taxpayers. PwC's Beth Tucker explores the risks, effects, warning signs, and how business taxpayers can minimize their chance of becoming a victim.

Immigration policy continues to change in countries around the world. Trends indicate an increase in the enactment of immigration legislation, such as a new European Union (EU) Directive on Intra-Corporate Transfers (ICTs).

These alerts provide analysis of the impact of major transfer pricing, tax, and related developments within hours of the news breaking, authored by PwC professionals around the world. Each alert is classified by the country or territory to which it pertains.

PwC's Global Watch newsletter addresses important issues around income and social tax, legislation, changes in employment rules, treaties, rulings, etc. Each Global Watch is classified by the country or territory to which it pertains.

This series provides timely analysis on emerging issues so you can stay abreast of significant tax or human resource services developments affecting your company in today's ever-changing legislative and regulatory environments. PwC's Insights is a must read for professionals wanting to stay ahead of the curve. You can customize your Insights subscription according to your interest and below listed topics.

As part of our continued effort to help organizations navigate through the complexity of today’s tax accounting issues, we've assembled a compilation of our Tax Accounting Services’ publications released between July 2014 and January 2015.

Michael Danilack, former Deputy Commissioner (international) in the IRS Large Business & International Division (LB&I), joined PwC's Washington National Tax Services. Michael shared his insights in an interview with Amy Elliott from Tax Analysts.

We are pleased to share PwC's 2014 Year-End State Tax Review and a Look Ahead to 2015 and Beyond— a brief, interactive summary and collection of Insights focused on the key developments, issues and trends across the state and local tax landscape in 2014 and what we may expect for 2015 and beyond. There was one striking truth about the state and local tax world in 2014: It continued to offer a rich mix of legislative, judicial and administrative actions that altered the state tax landscape.

Tax-related identity theft is an increasingly widespread problem for both business and individual taxpayers. PwC's Beth Tucker explores the risks, effects, warning signs, and how business taxpayers can minimize their chance of becoming a victim.

These alerts provide analysis of the impact of major transfer pricing, tax, and related developments within hours of the news breaking, authored by PwC professionals around the world. Each alert is classified by the country or territory to which it pertains.

Paul DeNard recently spoke with Tax Analysts about his career, the interaction between the domestic and international sides of Large Business & International tax, and his thoughts on the audit selection and personnel challenges facing the Service.

Global Green Policy Insights is a bimonthly update on the latest developments in environmental taxes, regulations, and other "green" policies around the world. Written by PwC specialists around the world, they provide timely updates on new tax incentives, credits, and policy issues of interest to multinational organizations.

Financial executives at major organizations are increasingly collaborating with their tax departments and monitoring the expanded use of enforcement actions by the Internal Revenue Service under stricter guidelines for complying with information document requests (IDRs).

Assessing Tax 2014 provides a detailed analysis of tax rate metrics for 324 companies and highlights tax trends for aerospace and defense, automotive, chemicals, engineering and construction, industrial manufacturing and metals, and transportation and logistics companies. This issue includes a special report on the surge in international tax controversy.

Calendar year 2013 has seen considerable activity across the global legislative and regulatory landscapes. We have seen changes to tax laws in several key territories, and certain legislative trends having a significant impact on income tax accounting. These developments, combined with an environment of economic uncertainty, have added to the challenges in accounting for income taxes.

Pharmaceutical and Life Sciences (“PLS”) companies have traditionally set their transfer pricing strategy by trying to manage the expectations of multiple external stakeholders (regulatory bodies, income tax authorities, and customs authorities) and by staying abreast of industry trends. Nowadays, this task has become even more complex given the recent developments in the international tax and transfer pricing environment and the attention allocated by the media to the international tax practices of multinational companies. This news alert addresses some of the key highlights of the draft documents published by the OECD in the recent months and their anticipated impact for PLS companies.

On October 11, 2013 the Chancellor announced that the UK and Isle of Man had signed an automatic tax information exchange agreement based on FATCA (the US Foreign Account Tax Compliance Act). This Newsbrief provides an update and background information on the agreement.

On August 29, 2013, the IRS released a new Form W-9, Request for Taxpayer Identification Number and Certification and its instructions. The Form W-9 is one of several forms being revised to conform to the provisions of FATCA. This Newsbrief provides an overview and key observations of the new Form W-9.

On August 14, 2013, HM Treasury and HMRC issued updated Guidance Notes (“UK Guidance”) in respect of the Implementation of The International Tax Compliance (United States of America) Regulations 2013 (“UK Regulations”) laid before the UK House of Commons earlier this month.This version of the guidance supersedes any versions previously published. This Newsbrief identifies key changes and certain additions from the draft UK Guidance released in May 2013.

The Internal Revenue Service (IRS) announced the opening of the Foreign Account Tax Compliance Act (FATCA) registration system on August 19, 2013. This Global IRW Newsbrief provides background information, important deadlines, key observations, and next steps.

The IRS has released guidance (Notice 2013-51) on the procedural requirements related to the branded prescription drug fee (“the fee”) for the 2014 calendar year. This annual fee, which applies to companies that manufacture or import branded prescription drugs, was enacted as part of health care legislation in 2010 and applies to each calendar year beginning after 2010. For 2014, the aggregate amount of the fee that is to be allocated proportionally to covered entities is $3.0 billion.

The Obama administration decision to delay reporting and enforcement of employer mandate is welcome relief for all employers that would have been subject to the reporting requirements and shared responsibility payments. Pharmaceutical and Life Sciences companies will now have additional time to determine their coverage responsibilities and to implement the necessary recordkeeping and reporting capabilities.

The latest edition of Continuing Developments in the Taxation of Insurance Companies from PwC reviews developments affecting the taxation of insurance companies, with a special focus on legislation, tax accounting, and Federal, international, and multi-state taxation developments.

The exchange by an irrevocable trust of one life insurance policy for another qualifies as a like kind exchange.In PLR 201304003, the IRS concluded that the exchange by an irrevocable trust of one life insurance policy for another qualifies as a like kind exchange under section 1035.

Companies with manufacturing operations in Puerto Rico (PR) are subject to an excise tax on goods or services provided to offshore-related entities under Act 154 of the Internal Revenue Code. The excise tax is imposed in lieu of the PR income tax that otherwise would apply as a result of the source rule.

IRS Large Business and International (LB&I) Commission issued a directive not to challenge qualified research expenditures (QREs) claimed by taxpayers in the pharmaceutical sector during Stage 1 (discovery and preclinical stage) or Stage 2 (clinical trial stage) of the pharmaceutical development process if the taxpayer provides a Certification Statement regarding those QREs.

President Obama signed the American Taxpayer Relief Act of 2012 (the Act) which freezes tax rates and retroactively reinstates certain business tax incentives that expired such as the research and development (R&D) tax credit for pharmaceutical and life sciences companies. This Alert provides guidance on accounting for the retroactive reinstatement of the R&D tax credit.

These alerts provide analysis of the impact of major transfer pricing, tax, and related developments within hours of the news breaking, authored by PwC professionals around the world. Each alert is classified by the country or territory to which it pertains.

This series provides timely analysis on emerging issues so you can stay abreast of significant tax or human resource services developments affecting your company in today's ever-changing legislative and regulatory environments. PwC's Insights is a must read for professionals wanting to stay ahead of the curve. You can customize your Insights subscription according to your interest and below listed topics.

Paul DeNard recently spoke with Tax Analysts about his career, the interaction between the domestic and international sides of Large Business & International tax, and his thoughts on the audit selection and personnel challenges facing the Service.

These alerts provide analysis of the impact of major transfer pricing, tax, and related developments within hours of the news breaking, authored by PwC professionals around the world. Each alert is classified by the country or territory to which it pertains.

Michael Danilack, former Deputy Commissioner (international) in the IRS Large Business & International Division (LB&I), joined PwC's Washington National Tax Services. Michael shared his insights in an interview with Amy Elliott from Tax Analysts.

We are pleased to share PwC's 2014 Year-End State Tax Review and a Look Ahead to 2015 and Beyond— a brief, interactive summary and collection of Insights focused on the key developments, issues and trends across the state and local tax landscape in 2014 and what we may expect for 2015 and beyond. There was one striking truth about the state and local tax world in 2014: It continued to offer a rich mix of legislative, judicial and administrative actions that altered the state tax landscape.

Tax-related identity theft is an increasingly widespread problem for both business and individual taxpayers. PwC's Beth Tucker explores the risks, effects, warning signs, and how business taxpayers can minimize their chance of becoming a victim.

Paul DeNard recently spoke with Tax Analysts about his career, the interaction between the domestic and international sides of Large Business & International tax, and his thoughts on the audit selection and personnel challenges facing the Service.

Global companies investing in the United States face unique opportunities and challenges. Doing business in the US reviews the key tax issues and provides insights to help investors navigate the US business environment.

For foreign-based multinational corporations (MNCs) doing business in the United States, the amount of customs duties paid on goods entering the U.S. often is not a top-level consideration. However, many of those companies might be leaving money on the table by paying more in customs duties than is necessary.

Joel Walters, leader of the U.S. inbound tax practice and the global communications tax practice at PwC shares insight on the overall tax environment, public perception of multinational companies and the OECD/G-20 BEPS project.

Financial executives at major organizations are increasingly collaborating with their tax departments and monitoring the expanded use of enforcement actions by the Internal Revenue Service under stricter guidelines for complying with information document requests (IDRs).

HR Innovation offers advanced thinking about the challenges that should be uppermost on the minds and agendas of organizations and their Human Resources (HR) leaders. In this issue of HR Innovation, we focus on the continually changing HR landscape and what organizations need to do to take control of today’s opportunities and tomorrow’s decisions.

Calendar year 2013 has seen considerable activity across the global legislative and regulatory landscapes. We have seen changes to tax laws in several key territories, and certain legislative trends having a significant impact on income tax accounting. These developments, combined with an environment of economic uncertainty, have added to the challenges in accounting for income taxes.

HR Innovation offers advanced thinking about the challenges that should be uppermost on the minds and agendas of organizations and their Human Resources (HR) leaders. In this issue of HR Innovation, we focus on the continually changing HR landscape and what organizations need to do to take control of today’s opportunities and tomorrow’s decisions.

In the current economic environment, the priority for governments worldwide – and Western governments in particular – is for their tax systems to generate the level of revenues they expect. This focus is reflected in a strong public sentiment that everyone should ‘pay their fair share’. Inevitably, ‘everyone’ is often defined in popular parlance as large corporations. And asked whether corporations are paying their fair share of tax, growing numbers of people appear to believe – rightly or wrongly – that the answer is "no".

HR Innovation offers advanced thinking about the challenges that should be uppermost on the minds and agendas of organizations and their Human Resources (HR) leaders. In this issue of HR Innovation, we focus on Total Rewards, and delve into the challenges employers face of getting their employees' "total rewards" packages right.

TP to Go is a new mobile application from the PwC global transfer pricing network that brings the best thought leadership from the network directly to your current smart phone. TP to Go is free to download on iOS, Android, and BlackBerry.

HR Innovation offers advanced thinking about the challenges that should be uppermost on the minds and agendas of organizations and their Human Resources (HR) leaders. In this issue of HR Innovation, we focus on Healthcare for Employers, and bring to light where the opportunities and obstacles might lie post-health reform and where different paths might lead.

On November 8, a group of PwC Global Structuring Partners facilitated an engaging discussion with a group of senior tax professionals on a range of issues impacting the way multinational corporations align global structures to manage their US tax burden.

PwC and the National Association of Stock Plan Professionals (NASPP) are pleased to announce the release of the 2012 Global Equity Incentives Survey (GEIS): “Back to the Basics”— Executive Summary. Our survey is one of the most comprehensive studies available on the design and administration of equity incentive compensation plans for multinational companies.

Our Tax policy Perspectives series provides insight into specific topics influencing global tax policy developments, including in-depth analysis of trends in specific jurisdiction. Drawing on case law, practical experience, and knowledge of tax systems worldwide, we'll provide a global perspective on each subject area, look at how it is currently playing out in a few contrasting territories and suggest the pivotal challenges to come.

This report provides messages for companies with existing Swiss HQs which are seeking to expand their scope, assure their sustainability or reduce costs, for companies planning to implement a centralised business model but also for the Swiss authorities.

This issue of HR Innovation looks at current trends and their implications for meeting organizational goals while cultivating and sustaining an efficient, high-performing workforce in a dynamic organizational culture.